6 Agency to be exempt from payment of tax . Information and Communication Technology Act, No. 27 of 2003 8. (1) The Agency shall with the concurrence of the Minister in charge of the subject of Finance, be exempt from the payment of any tax on the income or profits of the Agency to such extent as is permitted in terms of the Inland Revenue Act, No. 38 of 2000. (2) The Minister with the concurrence of the Minister in charge of the subject of Finance may exempt the Agency from the payment of any customs or excise duty on any goods donated to the Agency or imported or purchased out of its funds by the Agency, if the donation or import or purchase of any such goods is considered to be conducive for the advancement of the objects of the Agency. (3) Any person making a payment to the agency of services rendered or as a contribution to the general support of the Agency, may claim the amount of such payment as a deduction from income in the year in which such payment is actually made for the purpose of computing liability for income tax. Regulations. 9. (1) The Minister may make regulations for the purpose of giving effect to the principles and provisions of this Act and in respect of any matter which is required or authorized by this Act to be prescribed. (2) Subject to the provisions of subsection (1), regulations may be made in respect of all or any of the following matters :— (a) Codes of Conduct for the different sectors in so far as they are necessary, within the framework of the National Policy on Information and Communication Technology, for the purpose of the implemention of such policy ; (b) the form and content of any action plan to be formulated in terms of the National Policy ;